CLA-2-62:OT:RR:NC:3:358
Ms. Kim O’Byrne-Rozman
Jones Jeanswear Group Inc.
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of women’s and girl’s pants from Bangladesh and China.
Dear Ms. O’Byrne-Rozman:
In your letter dated March 3, 2011, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted five samples. Style 60110989-PF9, is a pair of women’s pants constructed from 98% cotton, 2% spandex woven fabric. The capri length pants feature a left over right zipper fly opening; a flat waistband with a button closure; five belt loops; two front pockets and one front coin pocket; two patch pockets with a flap and button closure in the back; and turned back hemmed leg openings. The garment also has a textile belt, style BBT277, threaded through the belt loops.
Style 60117771-8BE, is a pair of girl’s pants constructed from 54% ramie, 45% cotton, 1% other fiber woven fabric. The capri length pants feature a left over right zipper fly opening; a flat waistband with a button closure; five belt loops; two front pockets and one front coin pocket; two embroidered patch pockets in the back; and turned back hemmed leg openings. The garment also has a textile belt, style LG7235, threaded through the belt loops.
Style 60106377-2AF, is a pair of girl’s pants constructed from 54% ramie, 45% cotton, 1% other fiber woven fabric. The pants feature a left over right zipper fly opening; a flat waistband with a button closure; five belt loops; two front pockets and one front coin pocket; two patch pockets with a flap and button closure in the back; and hemmed leg openings. The garment also has a textile belt, style LG-5465, threaded through the belt loops.
Style 60106389-S60, is a pair of girl’s pants constructed from 54% ramie, 45% cotton, 1% other fiber woven fabric. The capri length pants feature a left over right zipper fly opening; a flat waistband with a button closure; five belt loops; two front pockets and one front coin pocket; two embroidered patch pockets in the back; and hemmed leg openings with side vents. The garment also has a textile belt, style LG-7232, threaded through the belt loops.
Style 60106383-2AF, is a pair of girl’s pants constructed from 54% ramie, 45% cotton, 1% other fiber woven fabric. The pants feature a left over right zipper fly opening; a flat waistband with a button closure; five belt loops; two front pockets and one front coin pocket; two embroidered patch pockets in the back; and hemmed cuffed leg openings. The garment also has a textile belt, style LG-7224, threaded through the belt loops.
As all the garments have a left over right closure, the presumption is that the garment will be for men or boys. However, it is clear based on the cut of the garments that they are designed for women and girls. Therefore, the pants will be classified as a woman’s or girl’s garments.
The pants and textile belt are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of all the styles are imparted by the pants.
The applicable subheading for style 60110989-PF9 will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Other. The duty rate will be 16.6% ad valorem.
The applicable subheading for Styles 60117771-8BE, 60106377-2AF, 60106389-S60 and 60106383-2AF will be 6204.69.9044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ trousers (other than swimwear): Of other textile materials: Other, Other, Other: Trousers and breeches. The rate of duty will be 2.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division